Taxes in Slovakia: The Expat's Guide

Are you a Slovak tax resident?

Your tax obligations depend on your residency, not your nationality.

• You are a Slovak tax resident if you have a permanent home (trvalý pobyt) in Slovakia, or you spend at least 183 days here in a calendar year. Residents are taxed on their worldwide income.
• If you are not a resident, Slovakia taxes only your Slovak-source income (for example, work physically done here or Slovak property).
• If two countries both treat you as resident, a double-tax treaty decides which one wins (see below).

Income tax rates (2026)

From 2026 Slovakia has more progressive personal income tax. For employment, rental and other income, the annual tax base is taxed in bands:

Business / self-employment income (SZČO) is treated more favourably:

• Taxable income up to €100,000 → a flat 15% on the tax base.
• Above €100,000 → the same 19% / 25% / 30% / 35% bands as above.

Capital income (e.g. interest) is taxed at a flat 19%; company dividends to an individual at 7% (see below). Everyone can also deduct a non-taxable part per taxpayer of €5,966.73 for 2026 (it phases out at higher incomes).

If you're employed

• Your employer withholds income tax (as monthly advances) plus health and social contributions from your salary — you receive net pay.
• After the year ends you can ask your employer for an annual reconciliation (ročné zúčtovanie) by mid-February and you're done — or file your own return.
• A monthly non-taxable part and a tax bonus for children reduce what you pay.
• You only need to file a return yourself if you also have other income (rental, foreign income, self-employment) alongside your job.

If you're self-employed (SZČO / živnosť)

• You pay income tax on your profit (income minus expenses).
• Rate: 15% if your taxable income is up to €100,000; the progressive bands apply above that.
• Most freelancers use flat-rate expenses (paušálne výdavky): 60% of income, capped at €20,000/year — no receipts needed.
• You also deduct the non-taxable part per taxpayer (€5,966.73 for 2026).
• On top of income tax you pay health and social contributions (odvody) — see our Živnosť guide for the current minimums and timing.

If you run a company (s.r.o.)

A company pays corporate income tax: 10% on profit up to €100,000, 21% up to €5,000,000, and 24% above — plus a minimum tax even in a loss-making year. The full detail, setup steps and costs are in our Setting up a company (s.r.o.) guide.

VAT & dividends

• VAT (DPH) — registration is mandatory once turnover exceeds €50,000 in a calendar year (registered from the next year), or €62,500 within the current calendar year (registered immediately).
• Dividends — profit paid out to an individual shareholder is taxed at 7% (for profits from periods starting 1 January 2025).

Double taxation & residency certificate

• Slovakia has double-tax treaties with most countries, so the same income is generally not taxed twice.
• As a Slovak resident with foreign income, you report your worldwide income here; the treaty removes the double tax (by exemption or by credit for tax already paid abroad).
• If both countries claim you as resident, the treaty's tie-breaker rules decide. You can request a tax residency certificate (potvrdenie o daňovej rezidencii) from the Slovak tax office to prove your status abroad.

Key deadlines & how to file

• The tax return (daňové priznanie) for the previous year is filed, and the tax paid, by 31 March.
• You can postpone by a simple notification: up to 30 June, or up to 30 September if you have foreign-source income.
• File electronically through the Financial Administration portal (financnasprava.sk). SZČO and companies must file electronically; employees who only had a job can rely on the employer's annual reconciliation instead.